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Background: Breast cancer, as the most common cancer among women, is the main cause of death in women aged 45 to 55. Therefore, different novel screening methods and technologies to diagnose and treat the disease in its early stages are of high importance for health systems. The present study aimed to investigate the epidemiological trend, and clinical and treatment indices of breast cancer by collecting available information from Seyed-Al-Shohada Hospital, in Isfahan during 1981-2006. Methods: All available data at Oncology Center of Isfahan Province, related to 1981-2006 were encoded and analyzed. Age groups of the patients, along with all cases of cancer recorded by Statistical Center of Iran, were calculated. After age specific rating (ASR), the resulted indices were evaluated. The frequency of clinical indices, such as tumor, metastasis, chemotherapy, and breast conserving surgery, as well as the frequency of age groups among patients, and the ASR pattern were calculated. Correlational tests and mean comparison were used to analyze the data. Results: Among 4652 breast cancer patients, 98.6% were female and 1.35% were male. Total ASR for breast cancer was calculated as 13 in 1996, 14.1 in 2001, and 18.21 in 2006 in the province of Isfahan. The values were then compared with the rate in the country (25.6) during 2006. The age of patients was 48.79 ± 11 years with 34.65% aging 40-50, and 26.7% aging less than 40 years. The ASR was estimated as approximately 57 in every 100,000 for age groups of 41-50, 51-60, and 61-70. Categorization of patients based on frequency among different age groups and frequency based on ASR did not result in an identical pattern. The relative frequency of tumor sizes obtained from the patients were T1 = 7.6%, T2 = 61.2%, T3 = 27.2% and T4 = 3.8%. In addition, an increasing trend of chemotherapy was observed during the studied period with 71.2% of the patients receiving the treatment. The tendency to perform breast conserving surgery is growing recently and 8.9% of the cases undergone the surgery during 2002-2006. Conclusion: The increasing trend of ASR may indicate improved screening methods, staff training development, and modern disease detection equipments. The data proves that compared with most western countries, Iran is in a low risk region. However, changing people's lifestyle and increasing trend in breast cancer incidence would be a matter of caution for the health system.

One of the most important problems in project management is the undesirable time and cost variances of projects which are not considered before the project implementation. This problem is the result of the risks, occurring in the length of the project implementation. In this case, Risk Management based on PMBOK standard can be proposed as a methodology that is so vital because of uncertain nature of projects and necessity of best resources usage. Also, one of the best methods to prioritize the risks quickly and accurately is Risk Failure Mode & Effect Analysis. In this article, risk assessment is presented by an integrated model based on Risk Management process of PMBOK standard and RFMEA technique in North Azadegan Oil Field Project. Therefore, in order to achieve the purpose of this article, the risks of a project are identified, firstly. Then, they are prioritized by RFMEA technique. The third step focuses on simulating the project by Pert master software. Finally, the response strategies for each high-priority risk are determined.

Introduction: Clinical manifestations of primary hyper-para-thyroidism (pHPT) had been dramatically changed during last 25 years. Evaluation of changes in clinical findings was the aim of this study. Materials and methods: In a retrospective, descriptive case series, patients' records of all 47 pHPT (44 females, 3 males) from 1988 till 1998 were studied. Patients’ clinical presentations, signs and symptoms, laboratory and radiologic findings were reviewed and the results were compared with 34 patients' studied during 1978-1987. Serum Ca>10.5 mg/dl with increased or high normal PTH were the diagnostic criteria of pHPT. Results: Patients’ age range was 11-70 and mean ±SD was 38±16 years, with a female to male ratio of 14:1. 57 percent of the patients had bone pain and muscle weakness, 12 percent were asymptomatic, 10 percent had pathologic fractures, 8 percent had renal stones, 8 percent had symptoms of hypercalcemia, and 2 percent had giant cell lesion. The mean±SD of serum calcium was 11.48±1.16 mg/dl, phosphorus was 2.4±0.6 mg/dl and 24-h urinary Ca was 294±197 mg. Serum PTH was increased from 1.5 to 500 folds. The frequency of single adenoma in right inferior, left inferior, and left superior gland were 43 percent, 30 percent, and 13 percent respectively. Conclusion: In the study 12 percent of patients were asymptomatic whereas there was no asymptomatic case in the previous study. Prevalence of severe bone disease and the interval between onset of symptoms and diagnosis was also reduced. According to this study detection of pHPT in asymptomatic phase remarkably increased.

Nowadays, the importance of brand concept is so high that some researchers believe that brand is a perfect product and argue the most of the time customers instead of buying a product buy the brand. Therefore recognizing the factors influencing brand choice and investigating the specific features of brand is of importance and requires various studies .the present study aimed at investigating into factors that affect brand choice in food industrial companies . the methodology of this study was applied .research and for data collection. Survey approach was used. The statistical population consisted of buyers in Tehran and statistical sample based on factor analysis were 400 buyers. Based on statistical analyses, 19 factors that affect brand choice were categorized in 4classified: 4 factors namely the simplicity of brand pronunciation, personality and psychological factor, recognition quality and services and famous .further based on qualitative analyses based on qualitative analysis result revealed that "personality and psychological factor" for responding effects in brand choice to great extent. [ABSTRACT FROM AUTHOR]

Introduction: Water quality has directly related to personal and public health. Therefore monitoring of water supplies and theirs sanitary conditions is very important. The aim of this study was to investigate the chemical quality of drinking water in Khoy city (West Azarbaijan province, Iran) during 2008 and 2009. Materials & Methods: This resach was a descriptive study. All data of water quality was received from Water and Wastewater Co in Western Azerbaijan province. Collected data was for 24 months from March 2008 to February 2009. The data were analyzed by using Spss and Excel software and then compared with the national standards. Results: the results showed that the mean concentration of nitrate was18.9 ± 9.4 mg / l during two years. The mean concentration of EC was 589 ±120μs/cm in the all studied wells. The mean concentration of fluoride was 0.39 ± 0.1 mg /l. The average hardness of water was 293 ±64 mg/l as calcium carbonate. Conclusion: Although the electrical conductivity and nitrate concentrations in Khoy city drinking water were lower than the standard values, the concentration had the increasing trend in two years consequently. According to average annual temperature of weather in the region, the fluoride content is lower than the standard value in all wells. The drinking water of Khoy city is calssifed in hard and very hard categories. The relation between hardness and electrical conductivity is a direct linear ratio. [ABSTRACT FROM AUTHOR]

Background and purpose: Internal anal sphincter achalasia is one of the causes of refractory constipation in children. These patients are treated with internal anal sphincter myomectomy which results in complications such as permanent fecal incontinence due to permanent damage in sphincter. This study evaluates the impacts of botulinum toxin sphincteric injections in the treatment of these patients. Materials and methods: In a clinical trial 20 patients enrolled with the mean age of 4.95 ± 2.47 years, of whom 11 were males. When the internal anal sphincter achalasia diagnosis was confirmed the patients received 20 units of sphincteric injection of botulinum toxin in four parts of the sphincter (in total 80 units). Then patients' responses to treatment and bowel movements were recorded during 6 months follow-up visits. The responses were classified as excellent (at least one bowel movement every other day without laxatives), average (minimum of one bowel movement every other day with laxatives) and poor (one bowel movement over two days while taking laxative). Results: All patients except one responded to treatment. In one-month follow up, excellent response to treatment was seen in 35% of the patients while 60% showed average responses to treatment. However, six-month follow up responses to treatment was observed as 50% excellent, 40% average and 10% poor. The impacts of botulinum toxin in 14 patients remained until the end of the follow-up period, in five patients between seven to 20 weeks and in other patients except one remained on average. The only observed complication was fecal incontinence in three patients, which resolved after one to three weeks. Conclusion: Botulinum toxin sphincteric injection is an effective treatment in the treatment of internal anal sphincter achalasia induced constipation with few and transient complications. [ABSTRACT FROM AUTHOR]

This article compares the political and military approaches of the Seljuks of Iran and the Fatimids of Egypt in the way of handing over the military fiefdoms and exploitation to the amirs of those two governments. Through the comparative method based on description and analysis, the article has reached the findings that the Seljuks and Fatimids - who were thinking of expanding their influence - in a similar behavior in the field of land tenure system based on fiefdoms, used lands to increase motivation and the pure obedience of the military commanders. But over time, this approach led to the authority of military commanders and the decline of these governments. Fatimids, unlike the Selajqahs, who only granted the vassalage to military amirs, also gave the bureaucrats the benefit of this type of vassalage.

Introduction: Considering the increasing prevalence of obesity and the importance of examining the relationship between sexual dysfunction and obesity in women and the need for systematic reviews that summarize the results of similar studies, the present study was systematically conducted with aim to determine sexual performance in women with obesity using the questionnaire of the female sexual function index (FSFI). Methods: In this systematic review, based on the PRISMA checklist, a literature review was conducted with a systematic approach in the field of examining sexual function in obese women using the FSFI questionnaire. In this regard, a systematic review was conducted in Web of Science, PubMed, MEDLINE, etc. databases. The keywords that were selected included sexual function, obesity, and women. In this systematic review, all English and Persian observational articles from the inception to 2022 were used. Results: In this study, 761 articles were initially extracted from the investigated databases and sources, and finally, five published articles met the criteria for entering this systematic review. Among the articles, four articles were in English and 1 article was in Persian. In these studies, the sexual performance scores obtained from the obese group were evaluated as a total score, sexual desire, sexual arousal, vaginal moisture, orgasm, sexual satisfaction, and pain. As this review was conducted with the aim of determining sexual function in obese women using the FSFI questionnaire, in most studies, a decrease in scores of the questionnaire and in different areas of sexual function was observed. Conclusion: According to the results of most studies examined in this systematic review, sexual dysfunctional in obese women is high. Therefore, it is recommended to evaluate the sexual function in obese people in order to identify and treat people who need intervention.

Egypt faced successive periods of inflation during the first generation of the Fatimid caliphs. The crises that resulted in the accumulation of gold and its gradual elimination from commercial interactions were so serious that the Fatimid caliph “Al-Hakim bi-Amr Allah” (the sixth Fatimid caliph and 16th Ismaili imam) was forced to adopt monetary reforms. The present study aimed to find out how did the economic reforms perpetuated by Al-Hakim bi-Amr Allah reduce the consequences of the al-Mustansariyah crisis? The study was conducted according to a descriptive methodology by analyzing historical data, and it was shown that the most significant economic reforms of Al-Hakim bi-Amr Allah included stabilizing the bimetallic system, establishing the “Divan-i Mufrad” and redistributing the cash flow as alms and state donations to return the hoarded gold (al-Kanz) to the cycle of economic transactions. The above reforms prevented the prevalence of less valuable currencies in the place of dirhams and dinars. Thus, they alleviated the effects of economic crises in Egypt in the long run particularly after the country cut ties with the Zirid Dynasty, the gold imports from Egypt were reduced, and the state treasuries were plundered during the al-Mustansiriyah crisis.

BACKGROUND AND OBJECTIVE: Streptococcus pneumoniae is one of the main etiologies of meningitis, pneumonia, sinusitis, and middle ear infection associated with significant morbidity and mortality. This report aims to review and report the serotype distribution and antimicrobial resistance patterns and determine the frequency of S. pneumoniae in Iran. METHODS: A systematic literature review of the literature published from January 1990 to August 2020 was performed to identify articles that have been published in Google Scholar, Scopus, PubMed, SID, IranMedex, and Magiran databases that describe the serotype distribution, antimicrobial resistance patterns and frequency of S. pneumoniae in Iran. The search terms were "Streptococcus pneumoniae, Antibiotic resistance, Serotyping, Systematic review, and Iran". The exclusion criteria were review articles or case reports, reports only emphasizing on serogroups rather than serotypes, and having isolates fewer than 10. FINDINGS: Of 56 reports, 33 publications that met our inclusion criteria were selected for data extraction and analysis. The frequency of S. pneumoniae in patients and carriers was estimated at 1.5% and 20%, respectively. Highest levels of resistance were against co-trimoxazole followed by penicillin, and erythromycin. The most common serotypes were 23F followed by 19F, 6A/B, 19A, and 18C. CONCLUSION: Based on the results of this study, the inappropriate use of antibiotics and the subsequent spread of resistant pneumococcal isolates in our country is worrisome.

Background and Aim: Despite the anti-cancer and antimicrobial properties of licorice extract and lavender essential oil, some factors, such as low bioavailability and biodegradable, limit their therapeutic use. Using nanoparticles is a method to overcome these restrictions. This study aimed to investigate the anti-proliferative effects of nanoemulsion containing licorice extract and lavender essential oil on cancer cells; we also evaluated its antimicrobial properties in vitro. Methods & Materials: In this experimental study, nanoemulsions, containing licorice extract and lavender essential oil were developed by the spontaneous emulsion method. The anti-proliferative effect of nanoemulsion was investigated using 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyl-2H-tetrazolium bromide (MTT) colorimetric method on two cell lines HepG2 and SK-MEL-3. To measure the antimicrobial effect of 4 standard strains of Staphylococcus aureus, Escherichia coli, Pseudomonas aeruginosa, Staphylococcus epidermidis, and Minimum Inhibitory Concentration (MIC) method was used. Ethical Considerations: This study was approved by the Ethics Committee of Kashan University of Medical Sciences (Code: IR.KAUMS.MEDNT.REC.1396.106). Results: The results of MTT test on HepG2 cells indicated that the concentrations of 630, 1250, and 2500 μg/mL nanoemulsions caused toxicity to the cell and led to the death of >50% of the cells (IC50=401μg/mL; P50% of the cells (IC50 = 82 μg/mL; P

In today's competitive environment, with the increasing growth of services in companies, the importance of understanding service innovation and ways to improve it has increased. Given the developments in the industry and their tendency towards competitiveness, attention to service innovation has already become important to gain a competitive advantage. The purpose of this article is to investigate the role of customer-oriented capability and service innovation in sustainable competitive advantage. In this study, 156 supervisors of food industry companies in Zanjan province in the framework of four hypotheses, the case was investigated by descriptive survey method. The results show that innovativeness service offering and customizing capability affect sustainable competitive advantage. also this paper show that customizing capability through innovativeness service offering has a positive and significant effect on sustainable competitive advantage. Based on the results of this study, we can be suggested that managers pay more attention to customer needs in service innovation can achieve competitive advantage and superior performance than competitors.

Performance management is one of the most recent developments in human resources management. One of the most important aspects of successful implementation of employee performance management is organizational behavior. However, comprehensive analysis of key behavioral dimensions in successful implementation of employee performance management has not been done in literature of this field. In this research, first of all five key dimensions of organizational behavior were identified by studying the literature of research. Then in the qualitative part of the research, by implementation of interviews with 16 experts, data were extracted in conceptual model through a thematic analysis. In quantitive section, by distributing questionnaire among 200 managers and staff, the data were gathered and It analyzed by factor analysis in Amos software. The results of goodness of fit indices, has been confirmed the validity of the model. At the end of study, the current status of the under study organization was analyzed in each dimension of the model by using the SPSS software

Today, the importance of the e-banking industry is growing, and most banks operate in a competitive and dynamic environment. In such a situation, banks are pursuing a wide range of plans to ensure their survival, productivity and growth. In this study, an attempt made to provide indicators for measuring the quality of electronic services and then to determine the priority of indicators to improve the quality of services provided to customers so that banks can achieve the goals of increasing customer satisfaction and then profitability. According to the purpose, the present research is applied one and the method of conducting is descriptive-survey research with its research hypotheses. Its statistical population is also banking experts to formulate indicators and customers to evaluate. In this study, 384 customers asked about the quality of existing and desirable services, in which the matrix of importance-performance analysis was developed. To collect the data, a questionnaire used, the reliability of which measured based on Cronbach's alpha and validity using the opinion of measured experts. Data analysis performed by using structural equation method with the approach of partial least squares and 2 Smart PLS software. The results indicate a positive and significant effect of the factors identified by experts by exploratory factor analysis. Finally, due to the analysis of the importance of the performance of the security agent, priority given to improving action

BACKGROUND AND OBJECTIVE: Streptococcus pneumoniae is one of the major pathogens responsible for invasive diseases such as pneumonia and meningitis. Epidemiological studies of these microorganisms are necessary to evaluate the effect of pneumococcal vaccine in any community. Therefore, the present study was conducted for molecular identification and detection of Streptococcus pneumoniae serotypes isolated from selected hospitals in Tehran using multiplex PCR method. METHODS: This cross-sectional study was performed on 32 isolates of Streptococcus pneumoniae from clinical specimens of patients admitted to different hospitals in Tehran. The isolates were identified by phenotypic tests and PCR method. Multiplex PCR was used to determine the serotype. FINDINGS: The number and percentage of Streptococcus pneumoniae isolates isolated from cerebrospinal fluid, sputum, blood, bronchoalveolar lavage, eyes, and nasal discharge were 12 (37.6%), 7 (21.8%), 6 (18.7%), 3 (9.5%), 2 (6.2%), and 2 (6.2%) isolates, respectively. In the present study, the identified serotypes were the serotypes 1, 4, 6A/B, 7F, 9V, 11A, 14, 15A, 19A, 19F, and 23F. CONCLUSION: Based on the results of this study, more than 50% of the serotypes were not among the serotypes present in the vaccines that are commonly used in the community.

Earned Duration Management (EDM) method has been developed to enhance Earned Value Management and to solve some of its problems, such as separation of measuring time and cost dimensions. By providing performance indicators, this method makes it possible for managers to accurately measure the progress of a project and to calculate the time and cost required to complete it. Nevertheless, the accepted rate of progress indexes of a project is not specified in this method, which brings about ambiguity. Intending to improve earned duration management performance, statistical quality control charts were used, which had previously been applied in Earned Value Management to determine the acceptable cut-off points of indexes of project management. Using Monte Carlo simulation, these charts were calculated at the time of project planning, but not during project implementation. Such calculations give project managers prospective view; in addition, they provide a basis for evaluating and comparing the performance of projects during their progress.

فکير لَلان‌شاه ‌‌ غزل‌سرایی نامدار و مشهور در زمينه‌ی موسیقی بنگلادشی است. درحدود ده‌هزار غزل از ترانه‌های عامیانه‌ی وی به‌طور شفاهی گردآوری شده‌اند که فقط هزاروصد ترانه تاکنون به‌دست ما رسیده است. استنباط‌های متفاوتی از دیدگاه‌های مذهبی لَلان‌شاه ‌‌وجود دارد؛ وی اشعاری درباره‌ی عشق، برابری و تصوف سروده است. زمانی‌که او در سرزمين بنگال چشم به جهان گشود، سراسر منطقه‌ی شبه‌قاره مستعمره‌ی امپرياليسم دولت انگليس بود. زبان فارسی در شبه‌قاره‌ی هند بيش‌از شش‌صد سال رواج داشت و به‌ويژه در دوره‌ی مغول به‌عنوان زبان رسمی استفاده می‌شد. از آن زمان، زبان‌وادبيات فارسی، فرهنگ‌ورسوم ايرانی با زبان‌وادبيات و فرهنگ‌و‌رسوم بنگالی مخلوط شد که تأثير شگرفی بر ادبيات بنگالی گذاشت. بسیاری از شاعران بنگلادشی از عناصر و واژه‌های فارسی در ادبیات خود بهره جستند. آن‌ها همچنین کتاب‌هایی به زبان فارسی چاپ کردند که نسخه‌های خطی آن‌ها را می‌توان امروزه در این منطقه پیدا کرد. به‌همین‌ترتیب، سروده‌های صوفیانه و ترانه‌های عامیانه‌ی لَلان‌شاه ‌‌در ایران نیز یافت می‌شوند و ایرانیان نیز از عناصر و واژه‌های فارسی اشعار او بهره‌مند شده‌اند. در این جستار، درباره‌ی تأثير زبان فارسی و تصوف ايرانی بر سروده‌های این شاعر بحث خواهیم کرد.

Introduction The most important post-harvest mechanical damage is bruising. Bruising occurs during the stages of handling, transporting and packaging due to quasi-static and dynamic loads. Vibrations of tomato fruits during transportation by truck will decrease their quality. More than 2.5 million tons damages have been reported during tomato transportation in Iran. Therefore, it is necessary to recognize different parameters of damages during road transportation in order to detect and prevent bruising injury. Materials and Methods In this study, healthy Super Queen verity of tomatoes devoid of any corrosion and mechanical damage multipliers were used. Aaverage of 7 and 5 pieces of fruit in each length and width, respectively in 13*25*37 cm boxes with a capacity of 8 kg were arranged. The boxes were divided into 2 types of truck suspension (model M2631 AIMCO, manufactured in 2010 with air suspension and Nissan trucks 2400, manufactured in 2010 with suspension spring). Boxes were established in three different heights truck, floor truck, height of middle and top of truck, in addition to two different situation boxes on the front axle (S1) and rear axle (S2). In each situation, three levels of height (H1), floor truck, the truck (H2) and the truck (H3) there. The location of each sample inside the fruit boxes bottom row (Loc1) and top (Loc2) boxes marked with marker. In this study, two types of road, highway asphalt and asphalt secondary road was used for transportation. Trucks and vans had the same distance route about 400 km. Fruits were transferred to Hamadan agricultural college. Rheology lab test was a hit with the pendulum. In this study, the amount of energy absorbed from the index (as a parameter to determine the sensitivity) and the fruits bruises were used. Hit test was done after transportation of fruits and transferring those to the laboratory in less than 2 hours. Impact energy products were considered higher than the dynamic submission, dynamic submission to the multiple ways in constant height (CHMI) were determined on the control fruits, impact energy yield limit dynamic range (0.0012) was Jules. Results and Discussion Analysis of variance showed that the main factors including truck, boxes of floor height, box situation on the front and rear axles of the vehicle as well as the location of the fruit (the top and bottom of the box) has a significant effect on energy absorption. There are also some double and triple interactions energy absorbed as a factor of bruising damage in the pendulum test was significant at the 5% possibility level. Means comparison showed that the effect of the truck in height. By increasing the height from the floor of the vehicle, bruising injury increased significantly. The results showed that the fruits which transported with air suspension are healthier than those with truck suspension spring. The maximum amount of absorption energy at third height (H3) spring suspension system (T2) and rear axle (S2) with the amount respectively 491.11 and 488.59 percent increase (compared with control fruit) belong the top row fruits and bottom row fruits inside the box (in secondary asphalt), and maximum resistance bruising in the first height (H1) air suspension system (T1) and front situation (S1) with 180.42 percent increase was observed to control fruits (in highway asphalt). The overall results show that fruit damages are low during transportation with the front axle vehicle. The results also showed that asphalt road highway and truck with air suspension system, Groups of maximum and minimum absorbed energy was more logical than truck suspension spring.

Given the importance of the issue of poverty and its presence and expand in Iran, The aim of this study was to design and implement a model of policy in poverty eradication. The factors affecting the implementation of poverty eradication policies in three areas of policy, institutional and micro areas have been classified based on theoretical review. Author to achieve the aims of the study, applied Delphi methodology that relied on literature and field studies identified and content verified 85 index of implementation of the poverty eradication policy. Subsequently 15 people of lawmakers informed on implementation of the poverty eradication policy selected as a Delphi panel. Delphi has accomplished on three steps and necessary agreement with the Kendall tau by 0/81 has achieved. Delphi findings showed that among the primary indicators, 21 factors have been removed and 64 component elements as factors affecting the implementation of the poverty eradication policy has been agreed. Fuzzy analysis results also showed that among the 64 indicators derived, 29 indicators effect on the dependent variable. This four accepted index based on impact factor are; macro environmental factor, organization horizontal relationship, target population feedback impact and policy making variable. Finally, the implementation of the poverty eradication policy on 20-year outlook According to the results equal to 1.059 (very poor) obtained. Based on the results of the study author suggest that government in policy making have an authoritarian approach and in micro level have an interactive, provocation and participatory approach.

Information technology capabilities have an important role in a fast and changing environment. Organizations having IT technologies and abilities to utilizing them can be pioneer in acquisition, maintaining, and transferring knowledge. Technology highly affects quantity and quality of learning and learning itself, is a key factor for organizational improvement. This study investigates the influence of information technology on organizational performance through the capacity of knowledge attraction and organizational learning. This study is a descriptive-survey and categorized as a practical research. The statistical population includes water and waste water, building, Nano, and telecommunications industries. We considered 203 firms as a sample and used questionnaire to collect the required data. To analyze data, confirmatory factor analysis and structural equation modeling technique was used. As a whole, the results show that information technology capabilities effect on organizational performance indirectly through organizational learning. On the other hand, it has no impact on organizational performance through knowledge absorptive capacity.

Today, in many countries, particularly the developing countries, economic reform, such as privatization, is considered a strategic approach. The more governments grow, the tighter the competitions become in the market, so, it appears that some fields should be privatized in order to create competition. By moving towardsprivatization and the changes in competition methods and the presentation of the World Trade, the importance of management accounting is more pronounced. This research is based on the Contingency Theory of Anderson and Lenan (1999) and it investigates the relation of the level of privatization on the performance of privatized companies with emphasis on the use of management accounting tools as anintermediary variable. The data, related to management accounting tools and used by the companies during 6 years, was collected through questionnaires and the data related to privatization and financial performance was collected using the information registered in the statements of 48 accepted companies on Tehran’sStock Market whose dates of acceptance are before 1387 and were continuously active until 1392. This data was analyzed by PLS 2014. The results indicate a positive relation between financial performance and privatization, and management accounting, as an intermediary variable, enhances this relation. Furthermore, the use of management accounting tools has a positive relation with the financial performance and the privatization of companies.

The objective of the research is to design and explain a strategic model based on customer value proposition and employee value proposition in Iranian agile companies. Based on a qualititaive metheod i.e. “Grounded Theory” approach, this study aims to provide a comprehensive framework containing, product, employer and corporate brand in an aligned context. In this research, and through both desktop studies as well as in-depth interviews with top directors of Iranian agile companies, key factors and concepts are deeply studied, collected, reviewed and analyzed. At the end and according to the findings of the research, managerial implications and future directions are proposed.

Numerous internal and external challenges caused by technology innovation and customer needs’ changes have made the performance evaluation inevitable. Tendency to quantitative results of performance evaluation and increasing the accuracy of decision making made the data envelopment analysis a famous method for benchmarking a set of homogenous decision making units. But in the case that the number of DMUS’ are not compatible to the number of inputs and outputs , the model’s results may not reveal the appropriate scores of efficient and inefficient DMUs and may lead us to misdirection. In order to increase the accuracy and discretionary of standard DEA, we've used an integrated data envelopment analysis and goal programming to find a common set of weights. We have chosen the insurance industry as our case study and for choosing the relative indicators we've used Delphi Technique. Asking indicators' importance from insurance experts helped us to set the weights in the goal programming model. Using proposed model, we can clearly find an optimal set of weights for evaluating each DMU and calculate efficiency scores to rank all the insurance companies. The empirical example showed that the new proposed DEA model can successfully acquire a full ranking for the DMUs. Running the model resulted a better discretionary of 0.74 in comparison to classic Dea and introduced the first insurer as efficient.

Industrial clusters are one of the new approaches in industrial development of developing countries which has recently attracted the attention of many researchers and policy makers.Clustering has positive economic effects on the region and also increase the competitiveness of the small and medium enterprises (SMEs).But success level of all clusters is not the same because their performances are different. The subject of clusters performance has various aspects and contains a wide range of result areas. This is due to cross-organizational nature and complexity of the internal functions and external effects of cluster as a comprehensive model of industrial cluster performance dimensions have not been presented so far.Precise definition of performance dimensions can reduce (part view) which is based on point of view to clusters and also study of cluster development proceedings with comprehensive approach can be applicable. This study aims to identify the performance dimensions of industrial clusters by classifying the performance measures of industrial clusters and present a model for comprehensive evaluation of industrial clusters performance. For data analysis the method used in this study is cluster analysis which integrated the Classifications of 31 experts used heuristic method and based on that, four performance dimensions of industrial clusters including financial, competitive, economic and environmental along with components and measures of each were extracted.

The purpose of this study, is to explain the relationship between the organization's entrepreneurial skills and strategic positioning in the Bank Melli Iran. Four "closed questionnaires" were used for data gathering. The first sample size, is the 80 branches of Bank Melli Iran in Tehran. Also, in order to further field study, strategic positioning questionnaire was collected from the second sample which is 96 individuals of customers. The results indicate a significant relationship (at the 95% confidence interval) between "entrepreneurial skills in the organization" and "superior strategic position" (beta coefficient = 0.279). The results, Also, obtain the positive relationship between "entrepreneurial skills in the organization" and "entrepreneurial behavior in organizations" (beta coefficient = 0.299) and the positive relationship between "entrepreneurial behavior in the organization" and "superior strategic position at the 95% confidence interval" (beta coefficient = 0.936). In addition, the results show that "entrepreneurial culture" (at the 95% confidence interval) influence the relationship between "entrepreneurial skills in the organization" and "entrepreneurial behavior in organizations" (beta coefficient = 0.310). On the other hand, a comparison of branch managers and customers indicate that their views about superior strategic position of Bank Melli Iran are identical. But their view about physical and perceptual positioning, branch managers and customers had different opinions, although, their views about brand positioning are the same.